Retrospectiva financiera de la Cooperativa de Ahorro y Crédito 4 de Octubre, periodo 2017 – 2019, mediante la aplicación de la metodología Dupont.

Abstract

The objective of this investigation was to draw up a retrospective analysis about the 4th of October Credit Union, during the period 2017-2019, using the application of the Dupont Method. The model of this investigation was a systematic and empirical process, with a dynamic and evolutionary diagnosis, from quantitative information. Showing evidence that the Return on Equity (ROE) presents a consolidated level of 14.65% of positive indices, which concludes the good management and optimization in the raising and collection of funds on behalf of the 4th of October Credit Union, in agreement with the 14.39% rate of Return on Assets (ROA), the same that focuses on the rentability of company assets, that shows us a general vision of the credit union. This concludes that the application of financial indications satisfies what the Superintendence of Popular Economics and Solidarity allows us to visualize, that more than 95% of the indications present conditions in agreement with the segment. It is recommended to generate a detailed study of the agencies that presented a negative indication to the contribution of the ROA. Although it’s true that the consolidated level indications are positive, it’s necessary to separate the productive entities with the intention of having a tool that permits mitigating the risk of financial loss absorbed in the consolidated result.